Mongolia
Eastern Asia · MN · 26 treaties
What are the main tax rates in Mongolia?
Mongolia has a personal income top rate of 20%, a corporate tax rate of 25%, and a standard VAT of 10%. Capital gains are taxed at 10%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 20% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Mongolia?
- You can become a tax resident in Mongolia after 183 days of physical presence.
- Does Mongolia have a worldwide tax system?
- Yes, Mongolia operates a worldwide tax system.
- What is the withholding tax rate on dividends in Mongolia?
- The dividend withholding tax rate in Mongolia is 20%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Resided in Mongolia for 183 days or more within a span of 12 consecutive months
- Earned or derived 50% or more of total taxable income from Mongolia
Tax residency is based purely on a 183-day presence test or having at least 50% of taxable income sourced from Mongolia, so stopping residency mainly requires reducing days in-country and Mongolian‑source income below these thresholds. There is no indication of citizenship- or domicile-based ongoing tax liability once these tests are no longer met.
Source: Mongolian Tax Administration
Tax treaty network (25)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| China | 5% | 10% | 10% |
| South Korea | 5% | 5% | 10% |
| Germany | 10% | 10% | 10% |
| Russia | 10% | 10% | — |
| Hungary | 15% | 10% | 5% |
| Poland | 10% | 10% | 5% |
| France | 15% | 10% | 5% |
| Czechia | 10% | 10% | 10% |
| Austria | 10% | 10% | 10% |
| Turkey | 10% | 10% | 10% |
| Vietnam | 10% | 10% | 10% |
| United Kingdom | 15% | 10% | 5% |
| Ukraine | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| Indonesia | 10% | 10% | 10% |
| Malaysia | 10% | 10% | 10% |
| Switzerland | 15% | 10% | 5% |
| Belarus | 10% | 10% | 10% |
| Kazakhstan | 10% | 10% | 10% |
| Kyrgyzstan | 10% | 10% | 10% |
| Bulgaria | 10% | 10% | 10% |
| Italy | 5% | 10% | 5% |
| India | 15% | 15% | 15% |
| Belgium | 15% | 10% | 5% |
| Singapore | 10% | 10% | 5% |